background image

Retained

  • Statutory Tax Rate 24
  • Surtax Based on Taxable Income 0
  • Surtax Based on Statutory Tax 0
  • Surtax Deductible from Taxable Income 0
  • Statutory Tax Deductable 0
  • Effective Tax Rate 24

Statutory Tax Rate

The standard corporate tax rate is 24% (reduced from 25% effective 1 January 2023). This rate is scheduled to be reduced to 23% from 2024 onwards. The standard corporate tax rate also applies to capital gains.

An annual minimum tax of EUR 3,500 for an Austrian joint-stock company and EUR 1,750 for an Austrian limited liability company is levied. Adjustments are provided for new companies. The minimum tax is due in advance and can be set off against the final corporate tax.